This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section
1.

(b) Cross references

For exclusion from gross income of income derived from sources within—

(1)Guam, American Samoa, and the Northern Mariana Islands, see section
931, and

Amendment by Pub. L. 99–514applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 ofPub. L. 99–514, set out as a note under section
931 of this title.

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